https://www.taxtmi.com/caselaws?id=778027 ITAT (Delhi) set aside additions under s.153C arising from data seized from the "Hazir Johri" software, holding the seized ledger did not exclusively pertain to the assessee and contained less than 50% of the assessee's bank transactions. The Tribunal found reliance on pseudonymous entries and unprovided statements unsafe, and the AO's refusal to allow cross-examination arbitrary. Following precedent, the addition based on the ledger/software was deleted and the assessment was decided in favour of the assessee. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778027 ITAT (Delhi) set aside additions under s.153C arising from data seized from the "Hazir Johri" software, holding the seized ledger did not exclusively pertain to the assessee and contained less than 50% of the assessee's bank transactions. The Tribunal found reliance on pseudonymous entries and unprovided statements unsafe, and the AO's refusal to allow cross-examination arbitrary. Following precedent, the addition based on the ledger/software was deleted and the assessment was decided in favour of the assessee. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778027